Pension scheme
In a pension scheme , the principles are defined and grouped according to which the employees of a business or company or group of them a commitment to occupational pensions is granted.
The pension scheme is not aimed at each individual employee, but creates uniform pension conditions for all employees or groups of them. The pension scheme can be regulated under labor law as a collective bargaining agreement , company or service agreement , regulation agreement as well as an overall commitment or contractual uniform regulation.
The individual provisions of a pension plan are general terms and conditions (GTC) in the sense of §§ 305 ff. BGB and to be interpreted according to the principles governing GTC .
The law for the improvement of company pension schemes (BetrAVG) only contains the general framework conditions, which are specifically designed by pension schemes .
definition
A pension scheme stipulates the benefit to be provided by the employer in the event of a pension when a fixed age limit is reached, based on the amount, due date and duration of benefits, and the consideration expected from the employee for this.
Framework
Constitutional conditions are:
- Entry provisions on the subject matter of the regulation, the validity and purpose of the pension scheme
- Scope: Employees who fall under the pension scheme
- Start of pension commitment and implementation path (s)
Description of the requirements for deferred compensation:
- Conversion of remuneration: pension entitlement of equal value
- Form of commitment
- Remuneration conversion agreement
- Convertible fee, due date
- Status of gross earnings
- Principle of equal treatment
(Optional) mandatory features of a pension plan:
- Amount of deferred compensation
- Limitation to the duration of the payment
- Benefit entitlements (non-forfeitability regulations, etc.)
- Forms of provision (biometrics with their special features in company pension schemes)
- Contractual conditions of the pension fund
- Start of benefits
- General provisions and the duration of the pension scheme
- Portability regulations
Principle of the information requirements:
- Pension scheme regulates the information and advice process for employees
- Annexes describing the implementation route or routes are available
- Labor law protocol documents the information and advice given to employees
According to the General Equal Treatment Act (AGG) , the employer must inform and treat all employees equally. Proof of this is to be provided in writing for reasons of evidence.
literature
- Wolfgang Blomeyer (Ed.): Company pensions under changed framework conditions: lectures. Verlag Versicherungswirtschaft eV, Karlsruhe 1984. ISBN 3-88487-063-7 .
- Tobias Wolf: The pension scheme: [the compass through the paragraph jungle] scientific thesis Achalm Wissenschafts-Verlag, Reutlingen 2011. ISBN 978-3-942544-05-4 .
Individual evidence
- ↑ BAG, judgment of June 19, 1980 - 3 AZR 137/79, AP No. 2 to § 1 BetrAVG Treuebruch
- ^ Pension regulations website of the support and pension fund for the service sector eV, glossary, accessed on July 12, 2018
- ↑ cf. BAG, judgment of September 18, 2012 - 3 AZR 415/10
- ↑ BAG, judgment of 13 January 2015 - 3 AZR 894/12 para. 22 ff.
- ↑ Munich Regional Labor Court, 4 Sa 451/08 of December 18, 2008 (PDF; 87 kB), p. 15.
